SURVIVE-MIVA · Kanamai Health Centre, Archdiocese of Mombasa, Kenya. b ... them die at home due to...

Trustees’ Report and Accounts for 2016

SURVIVE-MIVAMISSIONARY VEHICLE ASSOCIATION

5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: +44 (0)151 523 3878 Email: [email protected] Reg Charity No. 268745

www.survive-miva.org Getting others back on the road to self-help

Kanamai Health Centre, Archdiocese of Mombasa, Kenya

SURVIVE-MIVAMISSIONARY VEHICLE ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION



SURVIVE-MIVA

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr P RobbinsRev J CarneyRev Deacon J TraynorMrs W DunnettMrs C HartleySr S King-Turner (Appointed 28 January 2016)Mrs J Gudgeon (Appointed 23 June 2016)

Charity number 268745

Principal address 5 Park Vale RoadAintreeLiverpoolL9 2DG

Auditor BWMacfarlaneCastle Chambers43 Castle StreetLiverpoolL2 9SH

Bankers The Cooperative BankP O Box 250Delf HouseSouthwaySkelmersdaleWN8 6WT

Solicitors Weightmans100 Old Hall StreetLiverpoolL3 9QJ

SURVIVE-MIVAMISSIONARY VEHICLE ASSOCIATION CONTENTS



SURVIVE-MIVA

CONTENTS

Page

Trustees' report 1 - 10

Statement of trustees' responsibilities 11

Independent auditor's report 12 - 13

Statement of financial activities 14

Balance sheet 15

Statement of cash flows 16

Notes to the accounts 17 - 27


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TRUSTEES’ REPORT For the year ended 31 December 2016



SURVIVE-MIVA

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2016

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The trustees present their report and accounts for the year ended 31 December 2016.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)”

This report provides information about the activities and work of SURVIVE-MIVA (the charity) during the last 12 months, as well as providing more general information about the charity and its structure and workings. The contents of this report are:• What we do• How we do it• Financial comments• Reserves policy• Governance• Risk management• Outlook for 2017• Legal Requirements

What we doSURVIVE-MIVA was established in 1974 to provide essential transport for missionaries. At that time, in response to specific need, rough terrain vehicles were purchased in this country, adapted in England to equip them as ambulances and they were then driven or otherwise transported to those places in the world in which they were required. The charity’s processes have changed but our work has not. The principal object of the charity is the provision of sufficient funds to allow the purchase locally of a vehicle or other appropriate transportation that will assist a specific missionary activity. These funds are made available in response to individual and carefully vetted requests for a specific vehicle that can be purchased in the locality of the missionary activity, wherever in the world that might be.

The main sources of income for the charity are voluntary giving in response to appeals made in Catholic churches and donations from readers of our twice yearly magazine, Awareness. Legacies and grants are also a substantial source of income.

Our constitution defines missionary activity as: pastoral and development work, healthcare and educational projects, the relief of poverty and the advancement of religion. All of these activities fulfil the principal purpose of charitable activity; namely, benefit to the public. Those in receipt of grants from SURVIVE-MIVA will have demonstrated to us that the requested transportation will assist in their work.

In the course of 2016, SURVIVE-MIVA funded the purchase of 287 modes of transportation, of which 228 were bicycles. The remainder were: 13 ambulance/community health outreach vehicles, 1 autorickshaw and 45 motorised two-wheel vehicles. The continental distribution of these modes of transportation was as follows: 42 in Asia, 2 to South America and the remainder, including all the bicycles, to Africa. Some examples of the requests sent to us, vehicles purchased and the work done by the recipients now follows.


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SURVIVE-MIVA

TRUSTEES' REPORT (CONTINUED)FOR THE YEAR ENDED 31 DECEMBER 2016

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Example 1: We received a request from a Congregation of women religious situated in the Diocese of Monze in Zambia. The sisters operate a rural health centre with fifty beds and a health post which averages 500 patient visits per week. The Sisters requested an all-terrain vehicle for their family programme, which targets all the babies and toddlers in the area and supports them and their mothers for the first five years of their lives; these being the critical years of development and health risk. Whilst previously able to reach many outlying areas by bicycle, the vehicle would allow them easier access to those living further away and to extend the outreach work they were doing.

Sister Mariana Bbalo wrote to us:

Most of the population here is employed by … the national sugar producer …. However, for half of the year they have no income, as the company closes from November to April, according to the crop cycle. Thisthen results in great poverty and hardship and it is the children and women who suffer most. As for us, being a local Congregation, we rely on local goodwill, which means we have inadequate funding and could not finance a vehicle on our own.

After purchasing the vehicle, which cost US$30,000, she wrote again sending us various photographs:

The vehicle has helped us answer the needs of the people, and more and more are approaching us nowwe are more visible and have a greater, regular presence. Most recently, for example, the children shown in the photos were all taken to the health post to receive their trachoma vaccinations [Trachoma is a contagious bacterial infection of the eye and can cause blindness].

I wish to thank you all, on behalf of all our Sisters, for your consideration of our appeal and for being ourpartners to reach out to the children, their families, and to the most vulnerable members of our society.

Example 2: We received a request from the Sisters of St Anne of Chennai, who operate the Anitha Health Centre, in Jettihundi, in the Diocese of Mysore, India. Jettihundi is a small rural town surrounded by 51 villages. It has a population of some 15,000, mainly dependent on agricultural work. Sister Christy Susai wrote to us:

The majority of people here live from hand to mouth, and thus it is beyond their imagination to go to the city hospitals, as medical care is far too expensive and they can’t afford it in times of sickness. Many of them die at home due to lack of facilities, of knowledge, and above all, lack of money. For this reason, the children work rather than attend school, doing jobs like grazing cattle, fetching water, or working in the houses of the rich people.

There are no sanitation facilities, and in consequence, many suffer with skin infections, and respiratory tract infections. Typhoid, malaria, anaemia, arthritis and malnutrition are common. There is one government primary health centre in the area, but the doctors are not present most of the time, and the people have no faith in it in any case.

We provided them with a grant of £10,200, which allowed them to purchase a four-wheel drive vehicle and prompted this encouraging response:

We can now identify those with chronic illnesses, arrive on time when people are expecting us, and our health camps can make healthcare affordable now, as we network with established centres and the local government, so that referral services are given to patients at an affordable cost. In addition, as apreventive measure, monthly medical camps have been organised in all the villages in collaboration with medical colleges. This means that medicines can be prescribed and distributed, and we have widened our work to include eye camps, dental care and HIV awareness, as well as our standard hygiene and motherand child classes on adequate nutrition.

Sister Christy added:

You have promoted health where before there was a vacuum, and a dire need has been met. We will thankfully pray for SURVIVE-MIVA and its benefactors whose wonderful support helps us serve the poor.


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Example 3: Also in India, the Institute of the Bethlemite Sisters began their work in the Diocese of Chingleput about eighteen years ago and opened the Jubilee Health Centre and dispensary to cater for the needs of some eleven thousand inhabitants of Thanjur, in the State of Tamil Nadu. The local population are Dalits in the main and who are engaged in small-scale agriculture. It is a remote andisolated area where most people are illiterate.

Sister Flora Rani is the Sister Superior and she wrote to us to request a grant of £9,500 for an all-purpose vehicle to be based at the Health Centre. She said:

Most of the land is in the hands of the high castes, but worked by our people, who are at the mercy of the monsoon for part of the year, in October November and December…. Most recently, in December 2015, thousands of them were very badly affected by floods, especially in the eleven villages we cover, where we organise health camps and house-to-house visits, although these were sporadic due to the conditions and the absence of any form of transportation.

Once the vehicle was purchased and put to use, the Sisters were able to take their skills to a dozen other places, meaning that their catchment area now covers twenty-three villages, with further expansion in the pipeline. Sister Flora wrote:

As well as curative work for common diseases and conditions, we also screen for TB and test for diseases which, when diagnosed, we can help with some medicines, but more importantly, we can save lives too, because screening and referrals to the hospital can be carried out due to the availability of transport and it is all happening because of SURVIVE-MIVA.

Example 4: Also in India, SURVIVE-MIVA made a grant of £3,000 to enable the Sisters of St Aloysiusof Gonzaga to purchase five motor scooters. Sr Mary Stella, the Superior General, wrote:

It was our long-held desire to expand our ministry in north India, where we started four convents in 2013, after many trials, and now we have begun a fifth, meaning we are present in five different dioceses. Although our presence is small, there is much work to do and all in areas where people do not have the basic human rights of education and access to healthcare.

This is what she told us in her request for assistance:

If each community can be provided with a form of transport, they will immediately become much more effective. They could make regular house visits and define specific needs for health awareness and treatment of easily avoided diseases, and they could collaborate much more easily with Diocesan projects in schools and go on to form women’s groups in each district.

In March 2017, she sent us this report:

At the time of my recent canonical visit to all the communities… [they] expressed their heartfelt thanks to you all for this timely help. The Sisters tirelessly work for the poor and disadvantaged in the respective stations. The Parish priest also guides them and encourages them to develop their languages and to learn the culture of the people…. They are also appreciated by the Bishop in each diocese. Knowing this, as Superior General of the FSAG, I felt happy and thanked God for his abundant blessings showered upon our Congregation.


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Example 5: The Mato Grosso Indigenous Missionary Council is the official Indigenous agency of the Brazilian National Bishops’ Conference, and is responsible for the Church’s relations with the country’s indigenous peoples. Maria de Lourdes Duarte is the Coordinator for Mato Grosso, and is our contact there. She describes their work with the 43 different groups as the protection of human rights and the struggle to preserve age-old indigenous lands from unscrupulous outside exploitation, logging, and environmental destruction. She told us:

Education, health, and sustainability, or protecting what we already have, is key to our work. We believe this to be an integral process and one which must involve all sectors of society, and especially the Church, which has an important voice and role to play in intercultural dialogue.

A grant of £22,500 has meant that they are now equipped with a 4x4 all-terrain vehicle which means their team can travel through rough roads and tracks, and maintain a constant presence with communities who are at risk of exploitation and pollution of their sources of food and their means of survival.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

How we do itAny missionary from anywhere in the world who identifies a need for transport can apply to the charity for a grant for the purchase in their locality of transport suitable to their needs. This can be any form of transportation and the charity has supplied funds for the purchase of ambulances, boats, bicycles, cars, mules, autorickshaws and motorbikes. The applicants should explain the general nature of the missionary work in which they are involved and how the requested transport will be of assistance to that work. A pro-forma invoice from a local supplier must also be provided indicating the cost of the vehicle so that we can ensure we provide sufficient funds for the purchase, including related costs. This allows the charity to know that the transportation requested can be purchased locally and that there is suitable local provision for servicing and necessary spare parts. The applicant must provide personal details so that these allow easy verification of the authenticity of the application. They must also obtain the signature of the local Catholic bishop or Religious Superior, who is asked to confirm, as far as is possible, the accuracy of the details that have been supplied. From time to time, we have made use of other agencies and means to ensure that funds are made available only to authentic recipients.

The charity aims to promote self-help. Consequently, the applicant must be able to meet the costs of maintaining and running the vehicle. The charity does not supply replacement vehicles, nor does it provide transportation for administrative work or seminaries or other houses of formation. The charity does not respond to short term emergencies but to longer term projects that can be enabled by the provision of suitable transportation. All applications are examined by the Director before being submitted to a team of trustees and others, including former missionaries, for final approval of the proposed grant.

The principal sources of our income are appeals made in Catholic churches, usually by one of our speakers but sometimes by the local priest, throughout Scotland, England and Wales and the donations we receive through the circulation of our bi-annual magazine, Awareness, copies of which can be viewed on, or downloaded from, our website. We are successful both in increasing the circulation of Awareness every year and in ensuring that as much as possible of our income is given under Gift Aid, thus allowing us to claim a significant tax rebate each year. However, decreasing Mass attendance is having an impact on the income that we can realistically expect from this source.

Much of the fundraising work of the charity is conducted by volunteers. At the time of making an appeal in church, members of the congregation are asked if they feel called to assist in making future appeals. Anyone coming forward is vetted and trained. The speakers are not remunerated for their work but they are paid necessary expenses. Many of them claim only minimal expenses and some nothing at all. Most are retired from full-time employment and freely give of their time in making these appeals over several weekends during the course of a year. Our charity could not function in its current form without them.

The volunteers often combine these appeals with other personal activities, such as short breaks or visiting family. Therefore, any attempt to place a monetary value on the gift of their time and talents to the charity would be an impossible task.


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The trustees of the charity also give of their time at no cost to the charity. Trustees incurring costs as a result of that role can claim necessary expenses. Our office in Aintree also, from time to time, makes use of the assistance of volunteers. Again, attempting to place a monetary value on this gift to the work of the charity would be a fruitless exercise and the trustees have determined that they could not justify the cost of attempting to do so.

The charity’s trustees oversee the general work of the charity and are responsible in law for its actions. It is the charity’s employees who have responsibility for its day-to-day activities. We have two full-time and two part-time employees, who between them take on the tasks of ensuring that our fundraising activities are running smoothly, the transport recipients are both authentic and genuinely in need of the funds we provide, that our charity complies both with the law and with good practice and, of course, all the routine administrative matters that have to be undertaken in an organisation of our size. We have a good ‘team’, who bring to their task professionalism, dedication and commitment. The trustees wish to express their thanks for all the work that is done in the name of the charity by our employees and volunteers.

This review is an opportunity also to thank the trustees of the charity for the time and expertise that they bring to the charity on a voluntary basis. Early in the year, Sister Sarah King-Turner DC was appointed by our Patron, Archbishop McMahon, as one of his nominated trustees to join Father Joseph Carney, Deacon John Traynor and I in that role. Ron Gouldbourne retired as a trustee at the AGM and was replaced by Julie Gudgeon, who joins Wendy Dunnett and Carol Hartley as trustees elected by the members, the majority of whom are the speakers who make appeals at parish Masses at weekends. We thank Ron for the many years that he served as a trustee and welcome Julie in that role and thank her for her willingness to assist.

Financial review

The total of our incoming resources for the year ended 31 December 2016 was £548,911, which is approaching £60,000 less than we received in 2015. Note 3 to the financial statements gives a good indication of the reasons for this change. The largest contributory factor was legacies, which are completely unpredictable and were almost £140,000 less than the previous year. This reduction was partly off-set by an increase in donations and gifts, including Gift Aid, of nearly £116,000. Included in this is a substantial donation from a trust fund that made regular donations to us in the past and is now winding up its activities.

For many years, the charity has received grants from CAFOD and from SCIAF. Particularly in the early years of the charity when the income generated from other sources was at a low level, such grants were a l ife-line to the charity and, until more recent years, both charities also assisted with the governance of the charity. In recent years, in recognition that SURVIVE-MIVA is now firmly established in its own right, both charities have reduced this financial assistance whilst continuing to provide other non-financial assistance when required. CAFOD has now ceased making grants to us. We are extremely grateful to both charities for the assistance they have given over the years.

It is disappointing to see that donations arising directly from distribution of Awareness, as far as these can be measured, have decreased during the year. Distribution of Awareness, alongside our appeals, are the principal means by which we make known the work and success of our charity. The costs associated with these fundraising activities are a significant but necessary expense of the charity. Our financial statements allow some expression of the financial benefits that arise from such expense. However, the principal benefits cannot be measured and arise in part from fulfilment of the charity’s objects and in the places in which transport is provided.

Another unpredictable aspect of the work of our charity is the number, timing and value of individual requests for assistance. These are also very largely outside our control. Our total expenditure during 2016 was £23,377 more than in 2015. This increase was almost entirely attributable to an increase in the value of grants made for the purchase of transportation.


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As a general rule, the charity does not maintain large bank balances but tries to distribute incoming resources as quickly as reasonably possible in the form of grants to appropriate recipients. Our balance sheet shows another increase in our funds this year. Whilst this gives the appearance of a strong balance sheet, it is not the intention of the trustees simply to hoard cash. The balance sheet is a snap-shot view of the financial state of the charity at the end of a particular day: 31 December. As at the balance sheet date, we had unexpended cash balances of £540,257 (2015: £393,253). Since that date, we have approved for payment grants to the value of £240,677 and this money has already been or will be distributed in the very near future. This amount of £240,677, assuming it is all paid, will represent 73% of the total figure of £330,509 of grants made in the whole of 2016. It is obviously impossible to predict what will happen in the remaining 9 months of the year but it currently appears that we will distribute this year some of the funds that have built up in recent years. We know that our donors would like to see their generous gifts used for the purpose they were intended.

Because there is a variation in the amount spent on vehicles from year to year, the only meaningful way of measuring the proportion of incoming resources expended on projects is to compare total expenditure (£489,153) less vehicle grants (£330,509) against total income (£548,911). These figures enable us to conclude that 71.1 pence (2015 – 74.0 pence) of every incoming pound in the year was allocated to grants for the direct purchase of vehicles. There are some significant costs incurred by the charity in our dealings with grant recipients and processing their applications. If the costs associated with actually making these grants are included, the charity spent 80.2 pence (2015 – 82.1 pence) of every pound received on direct charitable activities. The deterioration in these figures compared to the prior year is attributable to the decrease in income during the year. These figures effectively measure the proportion of income received that is spent on administrative and fundraising costs and attributes the balance to funds available for the purchase of transportation in fulfilment of the charity’s objects. Such funds may be spent in the current year or in the following year, as is recognised by the cash balances held at the end of the year.

The financial management of SURVIVE-MIVA is a relatively simple matter. We hold few fixed assets, estimated in value at £280 (2015: £350) at the year end. We use rented premises. We do not hold any investments apart from bank deposits, since we do not consider it necessary or appropriate to build up the charity’s reserves beyond those mentioned below. Where possible, we place money into interest bearing bank accounts, even if these are currently earning very little. We aim to use donations in fulfilment of the charity’s objects as soon as is reasonably possible, but not before we have made all appropriate checks to establish the authenticity of applications.

ReservesOur most valuable assets are our employees, volunteers, others who assist our activities and the goodwill that has been generated as a result of the charity’s activities since its inception. These financial statements cannot adequately reflect the value of these assets.

The charity has few non-cash, financially-measurable assets. Our system of operating is such that donations made to the charity are expended to fund the charity’s activities as soon as reasonably possible. Given that we are substantially dependent on the generous giving of donors at Mass and that appeals are booked some months in advance, we are able to predict to some extent a consistent flow of income. Nevertheless, to protect our employees in the event of a sudden loss of income the trustees have determined that a bank deposit representing administration expenses of three months should be set aside as a reserve. This reserve is currently of the order of £35,000. Monies held at the balance sheet date in excess of this reserve constitute funds received that had not, at the balance sheet date, been spent on specific projects.


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GovernanceThe trustees who served during the year were:

Mr P RobbinsRev J CarneyRev N Johnston (Resigned 28 January 2016)Rev Deacon J TraynorMr R Gouldbourne (Resigned 23 June 2016)Mrs W DunnettMrs C HartleySr S King-Turner (Appointed 28 January 2016)Mrs J Gudgeon (Appointed 23 June 2016)

As explained above, there are four trustees appointed by the Catholic Archbishop of Liverpool. These trustees are chosen because of their particular mix of skills and experience. The members elect three others from amongst their own. An election occurs as required in accordance with the Constitution. Members who wish to stand are invited to present details of their qualifications and skills and a free election is then held on the occasion of the Annual General Meeting.

The charity has its roots in the Catholic Archdiocese of Liverpool and the Archbishop is the charity’s patron. Most of the income is generated from appeals given to those Catholics who attend Mass and who make a voluntary donation. Most of the applications for grants for vehicles, although not all, are from Catholic missionaries, either from Religious Orders making requests for transportation for specific ministries or from priests whose parishes are in remote and economically poor areas and who have such large parishes that they cannot meet the needs of their people without some assistance with transportation. We do not receive many applications for assistance from non-Catholics. However, when we do, they are subjected to the same tests and criteria as every other application. Many of the missionaries who receive our grants target specific needs in a community, without any distinction of race, denomination or religion.

The charity does not have a formal induction programme for new trustees. We are a very small charity embracing simple methods of working. Our patron chooses trustees who have experience of missionary work or have particular skills that are useful to the charity. Our elected trustees are members by virtue of the appeals they make in parishes and thus have the best interests of the charity at heart. On election or appointment, they are provided with a package of useful information, including the Charity Commission’s publication that sets out the duties of trustees

The day-to-day management of the charity is the responsibility of the director, who is not a trustee but who is directly answerable to them. He has an assistant and they are supported by both voluntary and paid co-workers. Regular contact is maintained between the director and one or more trustees in order that he can discuss any particular concerns or issues that have arisen. The trustees meet together as a body four times a year to make those decisions that are appropriate to their status as trustees and to receive and discuss reports from the director and his assistant. As mentioned already, decisions about funding individual applications are made by a sub-committee that meets on average twice a year.

The charity is governed by a constitution that is revised from time to time. The current constitution has been in effect since 2011, having been amended at that time to allow members to serve as elected trustees for longer than the previous maximum duration of six years.


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Risk ManagementThe trustees have considered the risks to which the charity is subject in its work. We have a small number of trusted employees operating on one site. Our charitable giving is in the form of grants made to missionaries out of the free resources of the charity. We believe we have adequate safeguards in place to protect at source the income that is donated to the charity and to ensure that grants are given only to genuine missionaries and that the funds donated are used for the purpose for which they were intended. There is adequate insurance in place to protect the charity from the usual risks of employment and the work place. We have worked with our auditors to ensure that our systems of internal control are appropriate to the size and functions of the charity. We believe we have appropriate personnel resources to safeguard the working of the charity.

OutlookThe general level of charitable giving, particularly to a charity such as ours that does not respond to emergency situations, depends to some extent on people feeling that they have wealth above their ownneeds. In recent years, we have experienced some uncertainty in the level of donations from our basesources of church appeals and donations arising from the publication of Awareness. There is a general trend of lower church attendance that is likely to have an impact on the level of giving from that source. On the other hand, we have received some very useful sums by way of legacies in recent years. As indicated by the recent high value of grants approved for funding, it appears that this year we may reverse to some extent the recent trend of accumulating reserves.

The trustees have every confidence that 2017 will be another successful year for the charity.

Legal RequirementsThe accounts have been prepared in accordance with the accounting policies set out in Note 1 in the accounts and comply with the charity’s Constitution, the Charities Act 2011 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Like all charities, SURVIVE-MIVA is obliged, in reporting its activities, to comply with applicable law and reporting standards. The trustees make every reasonable effort to ensure that it does so, whilst giving a priority to reporting that which is useful to users of the financial statements. We are mindful that the legal and reporting requirements are frequently amended and that this causes inconvenience for trustees and employees, as well as cost to the charity in ensuring compliance. In all of its activities, the charity tries to ensure that it complies with all relevant laws. Whilst usually serving a good purpose, ensuring compliance with these and other laws is becoming increasingly burdensome for charities. No attempt has been made to place a monetary value on these costs.


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Figure 1. Pie-chart showing SURVIVE-MIVA's incoming resources in 2016.Total income = £548,911

Other income (from the sale of Christmas cards (£76) plus bank interest (£2,355))is not shown on the pie-chart because it was only 0.4% of total income.

Figure 2. Pie-chart showing where SURVIVE-MIVA's resources were expended in 2016.Total expenditure = £489,153


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.............................. ..............................Mr P Robbins Mrs W DunnettTrustee TrusteeDated: .........................

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor are aware of such information.

The trustees' report was approved by the Board of Trustees.


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STATEMENT OF TRUSTEES’ RESPONSIBILITIESFor the year ended 31 December 2016



SURVIVE-MIVA

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2016

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The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these accounts, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and

- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of accounts may differ from legislation in other jurisdictions.




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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF SURVIVE-MIVA

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INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF SURVIVE-MIVA

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We have audited the financial statements of SURVIVE-MIVA for the year ended 31 December 2016 set out on pages 14 to 27. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102.

This report is made solely to the charity's trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of trustees and auditor

As explained more fully in the statement of trustees' responsibilities set out on page 11, the trustees are responsible for the preparation of the accounts which give a true and fair view.

We have been appointed as auditors under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of the Act. Our responsibility is to audit and express an opinion on the accounts in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's Ethical Standards for Auditors.

Scope of the audit of the accounts

An audit involves obtaining evidence about the amounts and disclosures in the accounts sufficient to give reasonable assurance that the accounts are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the charity’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the trustees; and the overall presentation of the accounts. In addition, we read all the financial and non-financial information in the Trustees' Annual Report to identify material inconsistencies with the audited accounts and to identify any information that is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by us in the course of performing the audit. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report.

Opinion on accounts.In our opinion the accounts:- give a true and fair view of the state of the charity’s affairs as at 31 December 2016 and of its incoming

resources and application of resources, for the year then ended;- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

and- have been prepared in accordance with the requirements of the Charities Act 2011.




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INDEPENDENT AUDITOR’S REPORTTO THE TRUSTEES OF SURVIVE-MIVA

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INDEPENDENT AUDITOR'S REPORT (CONTINUED)TO THE TRUSTEES OF SURVIVE-MIVA

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Matters on which we are required to report by exceptionWe have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

- the information given in the Trustees' Report is inconsistent in any material respect with the accounts; or- sufficient accounting records have not been kept, or returns adequate for our audit have not been received

from branches not visited by us; or- the accounts are not in agreement with the accounting records and returns; or- we have not received all the information and explanations we require for our audit.

Other matter

Your attention is drawn to the fact that the charity has prepared accounts in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the accounts to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

BWMacfarlane .........................

Chartered AccountantsStatutory Auditor Castle Chambers

43 Castle StreetLiverpoolL2 9SH

BWMacfarlane is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006




14

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

For the year ended 31 December 2016

SURVIVE-MIVA

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNTFOR THE YEAR ENDED 31 DECEMBER 2016

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Unrestricted Total Totalfunds 2016 2015

Notes £ £ £Income from:Donations and legacies 3 546,480 546,480 605,683Other trading activities 4 76 76 412Investments 5 2,355 2,355 1,989

548,911 548,911 608,084

6 108,858 108,858 108,728

Total income

Expenditure on:Raising fundsCosts of generating donations and legacies

Charitable activities

Funding transport for missionary activities 7 380,295 380,295 357,048

Total charitable expenditure 380,295 380,295 357,048

Total expenditure 489,153 489,153 465,776

Net income for the year/Net movement in funds 59,758 59,758 142,308

Fund balances at 1 January 2016 482,586 482,586 340,278

Fund balances at 31 December 2016 542,344 542,344 482,586




15

BALANCE SHEET AS AT 31 DECEMBER 2016

SURVIVE-MIVA

BALANCE SHEET AS AT 31 DECEMBER 2016

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2016 2015Notes £ £ £ £

Fixed assetsTangible assets 13 280 350

Current assetsDebtors 15 9,785 97,102Cash at bank and in hand 540,257 393,253

550,042 490,355LiabilitiesCreditors: amounts falling due within one year

167,978 8,119

Net current assets 542,064 482,236

Total net assets 542,344 482,586

The funds of the charity:Designated funds 17 35,000 35,000General unrestricted funds 507,344 447,586

Total unrestricted funds 542,344 482,586

Total charity funds 542,344 482,586

The financial statements were approved by the board of trustees and authorised for issue on ......................... and are signed on its behalf by:

.............................. ..............................Mr P Robbins Mrs W DunnettTrustee Trustee




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STATEMENT OF CASH FLOWS For the year ended 31 December 2016

SURVIVE-MIVA

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2016

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2016 2015Notes £ £ £ £

Cash flows from operating activitiesCash generated from operations 20 144,649 87,683

Investing activitiesInterest received 2,355 1,989

Net cash generated from investing activities 2,355 1,989

Net cash used in financing activities - -

Net increase in cash and cash equivalents 147,004 89,672

Cash and cash equivalents at beginning of year 393,253 303,581

Cash and cash equivalents at end of year 540,257 393,253




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NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 December 2016

SURVIVE-MIVA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016

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1 Accounting policies

Charity information

SURVIVE-MIVA is a UK Registered Charity and an Unincorporated Members' Association whose Constitution was adopted on 11 December 1974. The registered office address can be found on the Legal and Administration Information page.

1.1 Accounting conventionThese accounts have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, Bulletin 1, the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. The charity is a PublicBenefit Entity as defined by FRS 102.

The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable fundsUnrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.


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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2016



SURVIVE-MIVA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)FOR THE YEAR ENDED 31 DECEMBER 2016

1 Accounting policies (Continued)

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Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

1.5 Resources expended

Expenditure reflects all amounts paid and accrued during the year. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. All costs are allocated between the expenditure categories of the Statement of Financial Activities (SOFA) on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, support costs are apportioned on an appropriate basis.

Costs of generating funds include the costs associated with printing the Awareness magazine, Speakers' expenses and the administration of the appeals process.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs represent costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include staff salaries, premises and other costs and governance costs which support the charity's activities. These costs have been allocated between cost of raising funds andexpenditure on charitable activities. The basis on which support costs have been allocated are set out in note 9.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Computer equipment - 33% p.a. on a straight line basisOffice equipment - 20% p.a. on a reducing balance basis

All assets costing more than £500 are capitalised.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.


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SURVIVE-MIVA



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1.9 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised when the charity becomes party to the contractual provisions of the instrument.

Financial assets are offset, with the net amounts presented in the accounts when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assetsBasic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilitiesBasic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilitiesFinancial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefitsThe cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

The charity makes contributions into an occupational pension scheme and also an employees' privatepension plan up to a maximum of 6% of the gross salary. The contributions are charged as expenditure in the year in which they are paid.

1.12 LeasesRentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against income on a straight line basis over the period of the lease.


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SURVIVE-MIVA



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1.13 Taxation

The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. Recovery is made of tax deducted from income and from receipts under Gift Aid. The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accountingestimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.


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SURVIVE-MIVA


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3 Donations and legacies

Unrestricted Restricted Total Totalfunds funds 2016 2015

£ £ £ £

Donations and gifts 517,556 - 517,556 401,768Legacies receivable 13,924 - 13,924 153,915Grants receivable 15,000 - 15,000 50,000

546,480 - 546,480 605,683

556,583 49,100 605,683

119,649 - 119,649 115,585134,635 - 134,635 127,80251,332 - 51,332 40,531

136,110 - 136,110 28,70075,830 - 75,830 89,150

517,556 - 517,556 401,768

- - - 56,000- - - 41,437- - - 20,000- - - 27,500

For the year ended 31 December 2015

Donations and giftsChurch AppealsDonations, group etcGift aidTrust fundsDonations - 'Awareness'

Legacies receivableLegacy oneLegacy twoLegacy threeLegacy fourOther legacies of less than £10,000 each 13,924 - 13,924 8,978

13,924 - 13,924 153,915

The trustees have decided that the names of individual donors will not be made public unless a specific request for publication is received.

Grants receivable for core activitiesCAFOD - - - 35,000SCIAF 15,000 - 15,000 15,000

15,000 - 15,000 50,000


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SURVIVE-MIVA


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4 Other trading activities


£ £ £

Christmas card sales 76 76 412

For the year ended 31 December 2015 412 412

5 Investments


£ £ £

Interest receivable 2,355 2,355 1,989

For the year ended 31 December 2015 1,989 1,989

6 Raising funds


£ £ £

Costs of generating donations and legaciesPrinting costs 24,910 24,910 24,354Other fundraising costs 4,120 4,120 4,525Support costs (see note 9) 79,828 79,828 79,849

Costs of generating donations and legacies 108,858 108,858 108,728

108,858 108,858 108,728

For the year ended 31 December 2015Costs of generating donations and legacies 108,728 108,728


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SURVIVE-MIVA


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7 Charitable activities

Funding transport

for missionary

activities Total Total2016 2015

£ £ £

Grant funding of activities (see note 8 ) 330,509 330,509 307,625

Share of support costs (see note 9) 34,768 34,768 34,831Share of governance costs (see note 9) 15,018 15,018 14,592

380,295 380,295 357,048

Analysis by fundUnrestricted funds 380,295 380,295

380,295 380,295

For the year ended 31 December 2015Unrestricted funds 307,717 307,717Restricted funds 49,331 49,331

357,048 357,048

8 Grants payable

Funding transport

for missionary

activities Total Total2016 2015

£ £ £

Grants to institutions:Other 330,509 330,509 307,625

330,509 330,509 307,625

Funding transport for missionary activities

Details of all grants made to institutions can be found in the 'Vehicles funded in 2016' document available on our website www.survive-miva.org


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SURVIVE-MIVA


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9 Support costsSupport

costsGovernance

costs2016 2015 Basis of allocation

£ £ £ £

Staff costs 94,420 7,107 101,527 102,469 staff timeDepreciation 70 - 70Premises and other 20,106 204 20,310

87 see details below 19,493 see details below

Audit fees - 3,950 3,950 3,900 see details belowAccountancy - 2,409 2,409 2,659 see details belowTrustees expenses - 651 651 664 see details belowBank charges - 697 697 - see details below

114,596 15,018 129,614 129,272

79,828 - 79,828 79,849Analysed between Fundraising Charitable activities 34,768 15,018 49,786 49,423

114,596 15,018 129,614 129,272

Staff costs were allocated between the costs of raising funds, charitable activities and governance using the percentages 65%, 28% and 7% respectively and other support costs were allocated using the percentages 60%, 39% and 1% respectively except for postage and stationery which is allocated as 90%, 9% and 1% respectively.

The charity has rent payable within twelve months of £7,720 (2015, £7,600).

Governance costs are recharged to Funding transport for missionary activities.

10 Auditors' remuneration

The analysis of auditor's remuneration is as follows:2016 2015

£ £

Fees payable to the company's auditor for the audit of the charity's annual accounts 3,950 3,900

All other non-audit services 2,409 2,659


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SURVIVE-MIVA


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11 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but 4 of them were reimbursed a total of £651 travelling expenses (2015: 3 were reimbursed £664).

3 of the trustees were also reimbursed £161 travel expenses for volunteering as speakers on behalf of SURVIVE-MIVA (2015: 2 were reimbursed £625).

12 Employees

Number of employeesThe average monthly number of persons employed by the company during the year was:

2016 2015Number Number

Administration staff 4 4

Employment costs£ £

Wages and salaries 91,022 91,115Social security costs 5,767 6,663Other pension costs 4,738 4,691

101,527 102,469

There were no employees whose emoluments were £60,000 or more (2015: Nil).

13 Tangible fixed assetsFixtures, fittings & equipment

£CostAt 1 January 2016 35,295

At 31 December 2016 35,295

Depreciation and impairmentAt 1 January 2016 34,945Depreciation charged in the year 70

At 31 December 2016 35,015

Carrying amountAt 31 December 2016 280

At 31 December 2015 350


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SURVIVE-MIVA


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14 Financial instruments 2016 2015£ £

Carrying amount of financial assetsMeasured at undiscounted value 550,042 490,355

Carrying amount of financial liabilitiesMeasured at undiscounted value 15,956 16,171

15 Debtors2016 2015

Amounts falling due within one year: £ £

Other debtors 9,785 97,102

16 Creditors: amounts falling due within one year2016 2015

£ £

Other creditors - 67Accruals and deferred income 7,978 8,052

7,978 8,119

17 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in fundsBalance at 1

January 2016

Income Expenditure Balance at 31 December

2016£ £ £ £

Contingency funds 35,000 - - 35,000

35,000 - - 35,000

The contingency fund represents administration expenses for three months and is reserved to protect SURVIVE-MIVA's employees in the event of a sudden loss of income.


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SURVIVE-MIVA


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18 Analysis of net assets between fundsUnrestricted

fundsTotal

£ £Fund balances at 31 December 2016 are represented by:Tangible fixed assets 280 280Current assets/(liabilities) 542,064 542,064

542,344 542,344

19 Related party transactions

Remuneration of key management personnelThe remuneration of key management personnel, who are also directors, is as follows.

2016 2015£ £

Aggregate compensation 83,709 82,881

No guarantees have been given or received.

20 Cash generated from operations 2016 2015£ £

Surplus for the year 59,758 142,308

Adjustments for:Investment income recognised in profit or loss (2,355) (1,989)Depreciation and impairment of tangible fixed assets 70 87

Movements in working capital:Decrease/(increase) in debtors 87,317 (53,289)(Decrease)/increase in creditors (141) 566

Cash generated from operations 144,649 87,683


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MISSION STATEMENT



OUR OBJECTIVESSURVIVE-MIVA is a Roman Catholic Association whose objectives are to provide a suitable form of essential transport in the developing world for missionaries and others directly engaged in one or

more of the following:

(i) Pastoral and developmental work

(ii) Healthcare and educational projects

(iii) The relief of poverty

(iv) The advancement of religion.

OUR AIMSURVIVE-MIVA’s aim, in funding such mobility, is to support and widen the outreach work being done

by those who share their lives with the world’s poor.

OUR VALUESWe value the work and views of our sisters and brothers in the developing world, hearing in them

the voice of the marginalised.

Rejecting dependency, we seek to strengthen grassroots initiatives which focus on locally identified needs and priorities so that access to the above objectives can be brought about by

sustainable means.

We will be honest stewards of all resources entrusted to us through the solidarity and conviction of others.

We will be openly accountable to others, and systematic in the evaluation of our impact and effectiveness as defined in our objectives, which constitute the basis of our specific lay apostolate.

We will act with the responsibility our relations with beneficiaries demands, so that in spite of the obstacles, the opportunity for them to bring about change will be fostered by the mobility our

Association provides.






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